A manuafcturer uses GTA service for export of goods, after Noti-18/2009 ST, dated 07/07/2009, is it mandatory for him to go for exemption, or can he go for refund or direct service tax credit?
sanjiv (Admin) (96 Points)
10 December 2011A manuafcturer uses GTA service for export of goods, after Noti-18/2009 ST, dated 07/07/2009, is it mandatory for him to go for exemption, or can he go for refund or direct service tax credit?
CA Unnikrishnan Nair N
(Chartered Accountant)
(2083 Points)
Replied 10 December 2011
You can claim refund under noti. 17/2009 by giving disclaimer under noti.18/2009. Cenvat credit may be challenged by department holding that it is allowed only up to place of removal. Althoug you can argue that your price is FOB abd hence your place of removal is port, it may lead to litigations.
EKALABYA TALUKDAR
(SERVICE TAX CONSULTANT)
(666 Points)
Replied 10 December 2011
.
MANUFACTURER RECEIVES THE GOOD IS HIS INPUT <> SO HE CAN GET CENVAT CREDIT
WHEN EXPORTING, THE DESTINATION IS PORT <> HERE HE WILL GET THE BENIFIT OF 18/2009
AFTER DATED 07/07/2009 REFUND FOR EXPORTER FOR GTA SERVICE IS TRANSFERED TO 18/2009
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GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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